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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

When the Jeeps get the processing of bulletproofing by job ...

Central Excise

April 25, 2016

When the Jeeps get the processing of bulletproofing by job workers outside the factory premises, the cost of bullet proofing is not be added in the transaction value - SC

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  2. The Scorpio remain Scorpio and the Bus remains the Bus after bullet proofing and therefore, it cannot be said that the activity of bullet proofing amounts to manufacture

  3. Recovery of rebate claim - Inputs received in the factory or at the premises of job worker so as to claim rebate, or not - The department’s case of non-receipt of inputs...

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  5. Job work - the principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty...

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  8. CENVAT Credit - torage of goods outside the factory premises at nearby premises own by the assessee - storage beyond the excisable area - difference of opinion - matter...

  9. Denial of cenvat credit - inputs and capital goods sent to job-worker for further processing and the inputs sent directly to job-workers for further processing - with...

  10. CENVAT Credit - merely because the services were availed at job-worker's premises, there is no reason why the same should be denied. - AT

 

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